the evening of 7 June 2017, it has been found that the disclosure lacks sufficient details on the cause and effect of the default on other debts, EARTH's financial condition and operating results. Since

referred to the SEC have been under investigation so that the SEC cannot disclose any details thereof. In practice, if unable to seek sufficient evidence in certain circumstances, the SEC will seek

the issuer to support sufficient distribution to retail investors.The proposed amendments have taken into account stakeholders? opinions received from the hearing on the guiding principles conducted in

protection with accurate and sufficient information for investment decision and build confidence in quality of financial reports of businesses in capital market. The inspection results indicated that most

sufficient information disclosure for shareholders? decision-making. Under the proposal, an application for offshore convertible debenture offerings must be jointly prepared by SEC-approved financial advisor

independent from the owner of assets to be invested by REITs. Moreover, REIT trustees must have in place preventive measures or sufficient check and balance mechanism, in cases of entering into transactions

and unit prices of inventories, allowance for decline in value of inventories, and impairment of assets. The auditor was unable to use other means to obtain sufficient appropriate audit evidence on the

date of information amendment to allow investors sufficient time to digest the information and review their investment decision. Investors already made subscription, if change their decision after

among their business units or sufficient check and balance systems must be in place. This is to ensure that REIT trustee will perform duty for the utmost benefits of REITs and REIT unitholders. In this

advice without the use of human financial planner. While embracing financial innovation, the SEC still put highest emphasis to ensure sufficient level of investor protection in the Thai capital